Ordinary VAT invoices are not refundable. Individuals do not refund taxes, and only ordinary taxpayers can deduct tax. Moreover, ordinary invoices are not refundable, and special VAT invoices are refundable. Tax refund refers to a tax business in which the tax authorities return the paid tax to the original taxpayer according to the prescribed procedures and formalities for some reason or special circumstances.
Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.
Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.
Article 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law.
Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.
No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.
Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers.
Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.
Answered on April 29, 2022
Kuang Jiaxin
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Can I get a tax refund after the tax bill is issued?
Ordinary VAT invoices are not refundable. Individuals do not refund taxes, and only ordinary taxpayers can deduct tax. Moreover, ordinary invoices are not refundable, and special VAT invoices are refundable. Tax refund refers to a tax business in which the tax authorities return the paid tax to the original taxpayer according to the prescribed procedures and formalities for some reason or special circumstances. 1. What should I do if the special VAT invoice is lost? If the special VAT invoice is lost, it shall be reported to the tax authorities in writing on the day when it is found missing. If a taxpayer loses the invoice copy and deduction copy of the special VAT invoice at the same time, the copy of the corresponding invoice bookkeeping copy stamped with the seal of the seller's special invoice can be used as the deduction voucher, tax refund voucher or bookkeeping voucher of the VAT input tax. If a taxpayer loses the deduction voucher of the special VAT invoice, it may use the copy of the invoice voucher of the corresponding invoice as the deduction voucher or tax refund voucher of the VAT input tax; If a taxpayer loses the invoice copy of the special VAT invoice, it may use the copy of the deduction copy of the corresponding invoice as the accounting voucher. Special VAT invoices are printed under the supervision of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China, and are only used by general VAT taxpayers. They are not only important accounting vouchers for taxpayers to reflect their economic activities, but also legal vouchers for sellers' tax obligations and buyers' input tax. It is an important, decisive and legal special invoice in value-added tax calculation and management. Special invoices shall not be issued under the following circumstances: 1. Consumer goods such as cigarettes, alcohol, food, clothing, shoes and hats (excluding special labor insurance accessories) and cosmetics retailed by general taxpayers of commercial enterprises shall not issue special invoices; 2. Special invoices shall not be issued for the sale of duty-free goods, except as otherwise provided by laws and regulations of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China. Second, do ordinary taxpayers have to pay taxes when they open ordinary tickets? General taxpayers refer to enterprises and business units whose annual sales of value-added tax (hereinafter referred to as annual taxable sales, including all taxable sales in a calendar year) exceed the standard of small-scale taxpayers stipulated by the Ministry of Finance. The characteristic of ordinary taxpayers is that the input tax of value-added tax can be deducted from the output tax. Ordinary taxpayers can also use ordinary invoices. Ordinary taxpayers should apply to the tax bureau just like applying for special invoices, but it is not as troublesome as applying for special invoices. Just go to the tax hall to fill in the application form of VAT ordinary invoice, and then bring a special ticket to get the purchase book. After 5 working days of submitting the information, you can get back the invoice purchase book printed with the words "ordinary invoice". Then you can use this invoice to get the invoice, and then open the ticket. Three. Tax refund policy for self-employed individuals 1. Individual industrial and commercial households also need to make final settlement, refund more and make up less, and compare the tax payable with the tax paid in advance. When the annual tax payable is less than the prepaid tax, the tax refund can be handled according to the regulations; 2. A taxpayer who has given up the application of the export tax refund (exemption) policy for less than 36 months may declare to the competent tax authorities that all export goods and services are subject to export tax refund (exemption) from the date of change after the change of the VAT rate or export tax refund rate. Article 1 In order to strengthen the administration of tax collection and standardize the behavior of tax collection. Article 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law. Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council. No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations. Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers. Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.